Non-payment of dues for three months cannot be ground for cancelling GST registration: Delhi HC

Subhana Fashion Vs Commissioner Delhi Goods and Service Tax (Delhi High Court) Delhi High Court held that that non-payment of dues for a period of three months is not a prescribed ground under section 29 of the Central Goods and Services Tax Act for cancelling the petitioner’s GST registration. Thus, order set aside. Facts- The petitioner has filed the present petition impugning an order dated 06.2022 whereby the petitioner’s GST registration was cancelled with retrospective effect from 01.07.2017. The impugned order was issued pursuant to a Show Cause Notice dated 03.09.2021, whereby the ...